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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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 -Name Staff Accounting Bulletin (SAB)

 -Number Topic 4

 -Section E



Reference 3: http://www.xbrl.org/2003/role/presentationRef

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 -Topic 210

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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 -Name Regulation S-X (SX)

 -Number 210

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 -Paragraph 29, 30, 31

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